Commissioner of Revenue

Welcome to the Commissioner of the Revenue's web page. This elected position was created in the Virginia Constitution to establish and protect the independent status of the office and to ensure that local tax revenues will be assessed by an officer who reports directly to you. We are a professional team that provides superior customer service with integrity, accuracy, and consistency of tax assessments. We are committed to serve and assist you!
Virginia State Seal
Personal Property tax and real estate tax payments are due on December 5th.

Tax Assessments

  • Business personal property and machinery and tools tax
  • Cigarette tax
  • Licensing/decal fee
  • Local business license tax
  • Personal property tax
  • Prepared food and beverage tax
  • Real estate tax
  • Transient lodging tax


  • A direct contact with the State Department of Taxation
  • Administer Land Use Program
  • Administer Rehabilitation Tax Credit Program for building preservation
  • Annual certification of land look
  • Annual certification of personal property book
  • Annual issuance of hunting licenses, fishing licenses, 
  • Assistance with state tax return filing
  • Assisting the Board of Equalization with real estate assessments
  • Certification of local bank franchise tax
  • Certification of Personal Property Tax Relief
  • Certification of state motor vehicle rental tax to Department of Motor Vehicles
  • Processing state tax returns
  • Real estate tax relief for the elderly and disabled

Code of Virginia Chapter 748 Section 2.2-3704.1, 2.2-3704.2 states the Freedom  of Information Act (FOIA) post notice of right and responsibilities.  The Commissioner of the Revenue, Cathy Flinchum, is the designated FOIA officer.  Information regarding FOIA procedures may be found by clicking on this link: FOIA

From the Commissioner's Desk

“It is a great honor to serve you, the citizen, as your Commissioner of the Revenue. The focus of my office is to provide the level of service you expect and deserve. As Commissioner, I strive to ensure that all taxes are assessed in a fair and equitable manner. The purpose of this site is to provide necessary information for you. If you need additional information, please give me a call or email me at any time. My office maintains an open door policy and I look forward to meeting with you.”                                                                     
Cathy Flinchum, Commissioner

Revenue Office Building Entrance